Tax Penalty Order Overturned: Petitioner Granted 30-Day Window to File Statutory Appeal Under Section 107 of TNGST Act

HC allowed petitioner's writ petition challenging tax penalty order, providing opportunity to file statutory appeal within 30 days under Section 107 of TNGST Act, 2017. Court directed Deputy Commissioner of State Taxes to review proceedings, ensuring petitioner's right to be heard, and disposed of petition without imposing costs.

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Issues involved: Impugned order levying interest and penalty under Section 74(9) of the TNGST Act, 2017 without petitioner's participation in proceedings.

Summary:
The petitioner filed a Writ Petition against the impugned order dated 10.07.2023 passed by the respondent, levying interest and penalty under Section 74(9) of the TNGST Act, 2017. The respondent issued multiple personal hearing notices to the taxpayer, who did not respond, leading to the determination of interest and penalty payable for 2020-21. The petitioner requested for another opportunity to participate in the proceedings. The respondent opposed the Writ Petition citing delay in approaching the Court. After considering arguments, the Court noted no due tax as of the date and allowed the petitioner to file a Statutory Appeal within 30 days subject to compliance with required deposit under Section 107 of the TNGST Act, 2017. If an appeal is filed, the Deputy Commissioner of State Taxes (GST Appeals), Madurai, will review and decide accordingly, ensuring the petitioner's right to be heard. The Writ Petition was disposed of with no costs.

This judgment highlights the importance of participation in proceedings and the opportunity for appeal under statutory provisions, ensuring fair treatment and due process in matters of interest and penalty under the TNGST Act, 2017.

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